Analýza a zhodnocení dopadů pandemie COVID-19 na vybrané podnikatelské subjekty v gastronomickém průmyslu

Abstract

This diploma thesis deals with the analysis and evaluation of COVID-19 pandemic impacts on selected business entities in gastronomy sector. The theoretical part of the thesis defines and explains the individual government measures that served to mitigate the impact of the pandemic on entrepreneurs operating in the gastronomy industry. The following is an analysis of the above-mentioned consequences of pandemic in the accounting and taxation area, which has been supplemented with practical examples for better explanation of relevant issues. The practical part of the thesis analyses the impacts of pandemic on selected business entities from the Czech Republic that participated in an online questionnaire survey. The main objective of the survey is to determine how the impact of the COVID-19 pandemic affected the approached business entities from the gastronomy sector. The results of the analysis are accordingly evaluated.